E-SPLOST

E-SPLOST (Special Purpose Local Option Sales Tax) - FAQs

  • arrow  What is E-SPLOST?

    A Special Purpose Local Option Sales Tax (SPLOST) for Education (E-SPLOST) is a countywide, one-cent (penny) tax on all consumer goods that must be approved by voters in a referendum and is in effect for five years. A sales tax is based on consumption and is shared by all consumers. Estimates show that up to 30% of these funds are paid by non-Cobb County residents. If approved by voters, E-SPLOST is expected to collect $62.486M for Marietta City Schools (MCS) to construct, renovate, and revitalize aging school facilities district-wide to ensure a well-maintained and secure learning environment for students and staff at all campuses; and, keep pace with rapidly changing technology for student learning.

    expand What would E-SPLOST accomplish?

    1. Renovating & Revitalizing Marietta City Schools facilities and infrastructures district wide to ensure a well-maintained and secure learning environment for students and staff at all campuses.
    2. Sustaining & Improving Technology and Infrastructure for student learning

    expand What do local property taxes fund in the school district?

    • Local property taxes only fund about 60% of the district’s operating budget including, teacher and administrators’ salaries, bus drivers, custodians and other staff salaries and benefits, and all goods and services to maintain facilities, infrastructures, and the learning environment. Local property taxes do not provide substantial funds for capital improvements, construction, renovations or technology for student learning. Before E-SPLOST, the school district issued bonds that were repaid from property tax revenues to fund capital improvements. This placed the burden on property owners.

    expand Who provides oversight of the E-SPLOST funds and programs?

    • The Board of Education of the City of Marietta has a policy, as required by state law, that provides for an annual performance audit of all SPLOST expenditures. In addition, both technology and construction oversight committees are in place, and the district issues monthly Web-based reports on SPLOST collections and expenditures.

    expand What Can a Penny Do?

    Since the first Education SPLOST was approved in 1998, Marietta City Schools has seen:

    • Numerous maintenance and capital improvements, including new roofs, asphalting and paving, painting, plumbing, landscaping, electrical, heating & air, etc.

    • Safety improvements, including lighting, fencing, video surveillance cameras, and keyless access control systems for elementary and secondary schools. Installed visitor screening background check systems (Raptor) at all schools.

    • Increased technology for student learning and made system-wide technology improvements: including Interactive Whiteboards, infrastructure (network upgrades), refresh teacher laptops, computer labs and computers for elementary, middle and high school classrooms and media centers. Added computer labs and laptops to support Science, Technology, Engineering and Math (STEM) magnet elementary and middle grades program. Increased network bandwidth to support Internet access. Installed wireless networking in all schools, e-mail system (server and software upgrade), and new student information system (ASPEN).

    • Repayment of long-term bond debt ($53.8 million).

    • Completion of a $6.9M renovation and construction project at Marietta Sixth Grade Academy (MSGA). Building improvements provide an enhanced media center, expanded science labs, classroom upgrades, a remodeled gym and art areas (band room extended), and a keyless entry system with video surveillance. Other facility improvements included updated ceilings, energy efficient lighting (automatically shuts off), new flooring (porcelain tile and carpet), renovated courtyards (poured with aggregate concrete), new HVAC systems, roofing, painting, and new electrical systems.

    • Completion of major capital improvements at West Side and Hickory Hills Elementary, including new classrooms and labs to increase student capacity.

    • Construction of Sawyer Road Elementary school including site development, main building equipped to accommodate approximately 600 students, furnishings and equipment, and instructional technology.

    • Purchase of photocopiers district-wide and additional vehicles to district Driver Education fleet.
    • New Construction
      • Marietta High School opened August 2001. The project budget included land acquisition, site development, 365,000 SF main building, 25,000 SF field house, furnishings and equipment, technology.
    • Building improvements
      • Completion of a $6.9M renovation and construction project at Marietta Sixth Grade Academy (MSGA). Building improvements provide an enhanced media center, expanded science labs, classroom upgrades, a remodeled gym and art areas (band room extended), and a keyless entry system with video surveillance. Other facility improvements included updated ceilings, energy efficient lighting (automatically shuts off), new flooring (porcelain tile and carpet), renovated courtyards (poured with aggregate concrete), new HVAC systems, roofing, painting, and new electrical systems.

      • Completion of major capital improvements at West Side and Hickory Hills Elementary, including new classrooms and labs to increase student capacity.

      • Funded construction of Sawyer Road Elementary school including site development, main building equipped to accommodate nearly 600 students, furnishings and equipment, technology for student learning technology.

      • Burruss Elementary: Roof system (77,545 SF), carpeting, and paint inside and outside of building.

      • Hickory Hills Elementary: Roof system (38,836 SF), HVAC system, intercom system, windows and panels, lighting, ceiling drop sprinkler heads, lobby hallway, new cafeteria floor and ACBM removal, paint, renovate office area, new cabinets.

      • Performance Learning Center/Woods-Wilkins Campus: Added two new classrooms along with other needed renovations.

      • West Side Elementary: Roof system (23,200 SF), HVAC system, recarpet 1976 wing, tile hall, new lighting (10 rooms), ceiling replacement (10 rooms), bathroom and other renovations.

      • Winn Street site: Renovate former high school building for use as 7th and 8th grade middle school.

    • Technology for Student Learning
      • Increased technology for student learning and made system-wide technology improvements: including Interactive Whiteboards, infrastructure (network upgrades), refresh teacher laptops, computer labs and computers for elementary, middle and high school classrooms and media centers.

      • Added computer labs and laptops to support Science, Technology, Engineering and Math (STEM) magnet elementary and middle grades program.

      • Increased network bandwidth to support Internet access. Installed wireless networking in all schools, e-mail system (server and software upgrade), and new student information system (ASPEN).

    • Bond Debt Service
      • SPLOST I: Repaid $18.7 million of long-term bond debt.

      • SPLOST II: Repaid $16.3 million of long-term bond debt.

      • SPLOST III: Paid $18.8 million of long-term bond debt.

    • School Safety & Support
      • Numerous maintenance and capital improvements, including new roofs, asphalting and paving, painting, plumbing, landscaping, electrical, heating & air, etc

      • Safety improvements, including lighting, fencing, video surveillance cameras, and keyless access control systems for elementary and secondary schools. Installed visitor screening background check systems (Raptor) at all schools.

    • Other items
      • Purchase of photocopiers district-wide and additional vehicles to district Driver Education fleet.

    expand When will E-SPLOST expire?

    • On Dec. 31, 2023 or when the penny sales tax nets $62.486M in receipts for Marietta City Schools—whichever occurs first. Once it expires, the tax cannot be reinstated without voter approval.